Charity number: 1168872
LINKS INTERNATIONAL
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

LINKS INTERNATIONAL
CONTENTS
Page
Reference and admlnistrative details of the Charity, its Trustees and advisers
Trustees, roport
2-12
Independent auditors. report on the financlal statements
13-16
Statement of financial activities
17
Balance sheet
18
ststemont of cash flows
19
Notes to the financial statements
20-34

LINKS INTERNATIONAL
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
P Moore, Chair
G Jones, Treasurer
A King
D Kirt)y
B Ansell
B Gisbey
E Gladwell
Charity registered number
1168872
Principal office
POBox198
Littlehampton
West Sussex
BN16 3UQ
Chlef executive officer
J Gisbey
Indepondent auditors
Baldwin Scofield Ltd
Chartered Accountsnts
Statutory auditors
3 Newhouse Business Centre
Old Crawley Road
Horsham
West Sussex
RH12 4RU
Bankers
Lloyds Bank plc
1 Silver Street
Enfield
EN13EE
Solicitors
Swaby, Clerk and Norris
16-21 Wakering Road
Barking
Essex
IG118QN
Page 1

LINKS INTERNATIONAL
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report together with the audited financial statements of the Links International
for the year 1 January 2024 to 31 December 2024. The trustees have adopted the provisions of Accounting and
Reporting by Charities.- Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of I￿land (FRS 102)
(effective 1 January 2022).
Objectives and activities
Policies and objectives
The charitable objects of the charity are:
(1)
(2)
(3)
(4)
To advance the Christian faith.,
To relieve persons who are in conditions of need, financial hardship or sickness-
To advan￿ education"
To promote sustainable development by:
(a) the relief of poverty and the improvement of the conditions of life in socially and disadvantaged
communities" and
(b) the promotion of sustainable means of achieving economic growth and regeneration.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidan
published by the Charity Commission relating to public benefit, including the guidan￿ 'Public benefit.. running a
charity (PB2)'.
• Strategles for achieving objectives
Links, vision is to connect people. confront povety and create potential. We do this by working together with key
nationals and partners around the world. focusing on the five areas of Faith" Health., Business,. Education; and
Justice.
Falth
Our Christian belief is the foundation of our mission, inspiring all aspects of our work. We view intemational
development as a natural expression of the Gospel-the restoration of all things through the completed work of
Christ. This convickn'on shapes our commitment to church partnerships, the planting of new faith communities,
and the equipping and raising up of leaders around the world. Through these efforts, we aim to bring spiritual
and practical transformation to individuals and communities alike.
Health
Links Community Healthcare (CHC) continues to play a vital role in delivering preventative healLh education
across the majority v￿r1d. Through dedicated teams of volunteer CHC workers. we reach slums. tribal
communities, and rural areas where aC￿sS to medical care remains limited.
At the heart of this inits'ative is our SHINE programme-focusing on Sanitation, Hygiene, Immunisation. Nutrition,
and Education. This holistic approach continues to elirninate many preventable health issues fa￿d by vulnerable
communities around the globe.
In 2024. we began to introduce significant adVan￿MentS in mental healthcare and trauma counselling. ensuring
that emotional wellbeing is addressed alongside physical health. These additions have broadened the impact of
our training and expanded the tools available to our partners.
Beyond our core traininq initiatives. manv of our larqer development proiects have also contributsd to imoroved
health outcomes. From agricultural efforts that enhance food security, tci clean water instsllations. sanitation
soluts'ons, and the construction of local clinics-our work continues to meet urgent needs and build healthier
communities.
Page 2

LINKS INTERNATIONAL
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Objectives and activities (continued)
Strategies for achieving objectives (continued)
Business
Business development continues to be one of Links, most transformative tools in the fight against povety.
Through a range of micro and macro-level initiatives, we've seen tens of thousands of families break free from
extreme poverty-emF)owered by practical training and aC￿sS to micro-loan systems that unlock opportunity and
resilien￿.
In parallel, we support the launch and growth of income-generating projects that enable organisations across the
majority world to fund their own core activities. By helping them move beyond a dependency on funds from the
so-called 'developed' world, we're fuelling sustainability, dignity, and long-term self-reliance.
To support this mission. Links has built a robust portfolio of business development training resources, designed
for both loan recipients and the micro-finance committees overseeing these projects-ensuring that
entrepreneurship is matched with sound governance and community-led decision-making.
Education
Education remains a comerstone of Links, global mission. Through our wide and varied education activities. we
empower partners around the worfd to deliver innovats"ve, context-relevant leaming experiences-from formal
schooling to specialised training in business, healthcare, leadership, and more.
Our programmes also engage with critical themes across the sociological, political. and theological
spectrunwuipping individuals and communities to think critically. lead effectively. and bring transfomiative
change within their own contexts.
Justice
Justi￿ remains a ￿ntral pillar of Links, mission. We are actively engaged in promoting racial and gender
equality, children's rights and protection, and the strengthening of local Justi￿ systems-believing that every
individual deserves dignity, safety, and opportunity.
Our work also includes raising awareness of global dangers, such as the predatory tactics of human traffickers,
and confronting cuttural norms that stand in opposition to the biblical vision of the Kingdom of God-a vision
rooted in restoration, equality, and compassion.
We believe that by working together with communities, partners, and local leaders, we can create holistic and
sustainable solutions to the injusti￿S and povety that persist across the majority world restoring both hope
and opportunity where they are most needed.
Public benefit
The Trustees regularly consider and review the public benefit arising from the activities of the Charity. Their
focus remains on maximising public benefit by supporting those in need, disadvantaged or economically
deprived. The activities of Links Intemational bring significant public benefit. Details of our particular projects and
activities are best described on our website www.links.chartty. The Trustees confirm that they have regard to the
Charity Commission's public benefit guidance when exercising any powers or duties to which the guidan￿ is
relevant.
Page 3

LINKS INTERNATIONAL
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance
• Introduction
2024 has been another vibrant year for Links, marked by growing partnerships, dynamic global projects, and
exciting opportunities for teams and trips. We've continued expanding our strategic work worldwide, with notable
growth across Africa and Latin America, deepened engagement in the Far East, and carried out innovative
training in the Middle East.
Both our church and corporate partnerships within the UK have continued to flourish, opening up new strategic
pathways both locally and throughout our expanding international ne￿OrkS.
2024 also saw some significant changes within our staff team due to retirements and job changes. This has both
brought challenges and exciting opportunities as new staff have brought fresh initiatives and new dynamics to
our work.
Due to ongoing economic challenges in the UK, securing funding for core charity operations remains our central
hurdle. The majority of our expenses as an organisation remain operational, with only a small proportion
allocatsd to administrative costs.
To strengthen our financial resilience, we intensified our fundraising efforts in 2024. Two tsrgeted campaigns
Suc￿sSfullY supported our Education and Business Development initiatives. Additionally, following a role
restructure, the CEO assumed direct responsibility for fundraising-freeing up resources and enhancing activity
through personal connection and engagement.
We remain committed to keeping infrastructure and spending lean. In 2024, we implemented long-overdue
updates to our administrative service charges-which had been unchanged for nearly ￿0 decades-this has
significantly improved our ability to meet core costs.
Project funding remains steady, and we've seen a continued rise in interest in our work. Our Act4You service
has also grown considerably with new initiatives, partnerships with churches and busineses, and also deeper
collaboration with ne￿OrkS. We've empowered many individuals within these neI￿OrkS to create meaningful
impact globally.
Throughout the year, we've continued to invest in and support our valued overseas partners-working into
approximately 40 countries-as well as expanding our impact across the UK through..
Appeals and campaigns
Administrative sUPPOrt and project consultancy
Assistance in strategic policies for mission and community development
Team trips to provide training and support to overseas partners
Provision of strategic resources
Training, preaching and teaching
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LINKS INTERNATIONAL
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance (continued)
• Staff Team
The Links staff team continues to grow in strength and cohesion, with an increasingly effective rhythm of hybrid
working. By blending time in the office with flexible home and remote arrangements, we're fostering stronger
collaboration and connectivity powered by technology and shared purpose.
As mentioned previously, 2024 also saw some significant change5 Within our staff team due to retirements and
role transitions. While these changes presented both challenges and adjustments, they also opened the door to
excits'ng opportunitie5. New team members have brought fresh energy, innovative ideas, and new dynamics to
our work-enhancing the way we collaborate and serve.
We've also made significant strides in establishing a fully operational Africa Regional Hub in Kenya. Our Africa
Regional Director has been leading the charge, carrying out extensive work on the site itself, ensuring this centre
becomes a vital catalyst for empowering partners across the continent. We were really pleased to hold our
Afrrcan Partners Summit at the new site in November.
The dedication and passion of our team remain unwavering. Their con5i5tent commitment, drive, and alignment
with the heart and ethos of Links are key to our mission of changing lives and transforming communities.
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LINKS INTERNATIONAL
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance (continued)
Overseas Trips and Activities
In 2024, Links reached communities across the globe through a series of impactful trips, delivering targeted
training in our core areas.. Business Development, Healthcare, Education, Leadership Development, Justice-
related issues-including racial and gender equality-and foundational agricultural development. These visits
helped strengthen local inits-atives and build lasting capacity within our global partnerships.
In parallel with our practical engagement, we've shared our voice and vision widely, speaking and teaching in
churches, seminars, and conferences around the world. It's been a privilege to contribute in these many diverse
settings.
We've also continued to facilitate powerful team and trip experiences for UK churches, creating opportunities for
learning, collaboration, and global connection.
To extend our reach and adapt to evolving needs, we've maintained and expanded our digital training
programmes-using technology to equip and support partners wherever they are in the world.
January
Ken
a. Our African Region Coordinator moved to our new African base in Embu, Kenya. Work was begun on
developing the site and connecting specifically with our partners in the region
UK: We had a rare and brief opportunity to bring together our Links USA team, Africa Region Director and UK
operational team together for a day in the UK. This was a great time of team building and vision casting.
February and March
Colombia.. Links led a Community Healthcare Training team to work with the indigenous Wayuu tribe in the
Northern desert region of Colombia known as La Guajira.
Canada." Our CEO carried out training and governance meetings for a charity, comprised of international offices
in the US, Canada, Australia, UK and Hong Kong, working specifically with orphanedlabandoned disabled
children in China
May
Costa Rica: We carried out leadership training and micro*nterprise development with an indigenous church
nefviork
Cuba.. We carried out leadership training and microenterprise development with an indigenous church network.
Uganda.. We carried out project site visits and ongoing microenterprise training with an organisation working
specifically for women's right.
Rwanda.. We carried out due diligen￿ and evaluation with a group of new potential partners.
July
Malawi: Our previous Links Africa office was situated in Malawi where we have a high volume of partners in
various locations around the county. We were able to carry out extensive training in several of our key areas,
alongside project consultancy and evaluats'on.
August
Zambia.. We were able to carry out training with partners working into rural settings, alongside project
- consultancy and evaluation.
September
Phili
ines: We carried out project consultancy, leadership training and micro-enterprise development with
several Filipino organisations, working predominantly with children and families in slum areas of Manila
October
Page 6

LINKS INTERNATIONAL
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance (continued)
Colombia.. We led a small church team to connect with partners in both the capital city of Bogota and the
northem coastal region. We were able to carry out youth focused church activities, leadership training, project
evaluation and micro-enterprise development.
United K￿n
dom.. Our African Regional Director visited the UK and spent time with the operational team and
worked together towards our ongoing strategic goals
November
Ken
a. We We￿ able to cary out our African Partners Summit, bringing in partners from various countries,
including Kenya, Uganda, Malawi, Zambia and the UK
December
Our African Regional Director was able to spend time with the operational team in the UK
Projects
At Links, our vision is for every project we initiate to be self-sustaining-or actively progressing toward that goal.
We a￿ committed to developing initiatives that are holistic, empowering, and income-generating for our
partners, ensuring long-term impact and ￿StIlence.
In 2024, thanks to a blend of targeted partner contributions and general funding, we've been able to support a
diverse portfolio of projects. These efforts have focused on..
Providing aid and relief work in various settings
Solar Farming in Malawi
Healthcare and sanitation projects, including pit latrines, water filtration and bore hole wells in various
parts of Africa, Latin America and India
Training voluntary healthcare workers
Provision of safe water supply in various nations
Malaria prevention
Agriculturall livestock initiatives
Medium-size business start-ups to provide employment and income streams for partners
In parallel with our broader initiatives, we continued to invest in ongoing micro-enterprise projects across
Uganda, Kenya, Pakistan, India, Malawi, and Zambia. These small business ventures play a crucial role in
building economic resilience within communities. We are also looking to start new initiatives in Cuba, Costa Rica
and The Philippines.
Recognising the challenges posed by high local inflation, we also prioritised maintaining the value of existing
micro-business funds-helping safeguard their impact. In doing so, we encouraged further growth in Su￿ssful
enterprises and reinforced the sustainability of this important area of our work.
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LINKS INTERNATIONAL
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance (continued)
Act4You
Under our growing Act4You initiative, the number of accounts managed by Links continued to rise in 2024. By
year-end. we were supporting over 145 active accounts across 120 account holders-spanning over 35
countries.
These accounts serve a broad and diverse client base, from individuals to businesses and organisations
engaged in charitable work around the globe. Beyond financial managemen( Act4You also provides govemance
and consultancy services tailored to each partner's needs.
As demand has grown and our respansibilities have deepened, we've tsken steps to enhance our capacity,
compliance, and service excellence. This included a revision of reporting structures and our account charges to
ensure we can continue delivering robust due diligence, strong govemance, and sustainable support for all
clients involved.
• National Offices
Our partnerships with the national offices in the USA, Central America and Africa remain strong and
collaborative. Throughout the year, we've worked c105ely on a number of global projects and shared initiatives,
reinforcing our unified vision and impact acros5 regions.
As mentioned previously a key focus in 2024 has been the continued development of our Africa-based regional
office, ensuring it is well-equipped to seNe our partners across the continent with greater relevance and
responslveness.
Looking ahead, we're exploring the possibility of establishing additional regional hubs in Latin America and
Asia-exciting prospects that would allow us to provide more localised support and strengthen our presen
across these growing ne￿OrkS.
• Communlcatlons
Several years ago we made the decision to transition from print, to producing our annual review and update
magazine in digital format, choosing to distribute it as a downloadable resour￿. This shift reflected both our
commitment to environmental ￿SponSIbl11ty and the need for greater cost efficiency. The move was warmly
re￿ived, and we continue with this approach in 2024.
Alongside this, our monthly e'.Link-in both digital video and written formats-has remained a key
communication tool, helping us keep partners informed about the latest developments, stories, and opportunities
across the globe. Both the e:Link and e'.Magazine are provided free of charge, by request, to approximately
3,500 households in the UK and beyond.
Our monthly email newsletter (e'.Link) now reaches around 1,500 recipients and continues to be a valuable
means of increasing engagement with our website and sharing the heart of our mission with a growing audien￿.
Our social media presen￿ also grew throughout 2024. expanding our reach across a broad age range and
diverse demographic. This growth has not only increased visibility for the work of Links, but also strengthened
our ability to engage with supporters, share stories, and inspire action across digital platfoms.
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LINKS INTERNATIONAL
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance (continued)
Fundraising activities and income generation
2024 was another standout year for sponsored events, with participants raising vital funds and spreading
awareness through high-profile initiatives like the London Marathon. We also saw a heartening rise in supporter-
led fundraising, as individuals took the initiative to organise their own events-from sponsored runs and walks to
quizzes and cake sales. This groundswell of creativity and commitment has not only boosted financial support
but also deepened community engagement.
We were especially encouraged by the success of our annual appeals, which this year focused on of our
core impact areas.. Education and Business Development. Both campaigns resonated strongly with supporters.
generating generous contributions that enabled us to expand access to learning and strengthen enterprise
opportunities for individuals and communities around the worfd.
In addition, we welcomed several new church and corporate partnerships, further broadening our collaborative
reach and enabling even greater shared impact both in the UK and internationally.
Financial review
• Golng concern
Total incoming resources for the year were £1,608,914 (2023- £1,526,060). Outgoing resources were
£1,647,033 {2023 - £1,525,141). This resulted in a deficit for the year of £96,42512023 - £919 surplus).
The Trustees note that the change from a surplus in 2023 to a deficit in 2024 was largely due to increasing
pressure on income streams in keeping with expectstions in the current economic situation in the UK. The
trustees and staff team are working closely with our supporters to open up new income streams and work
towards a posits'on where core funding is met from income rather than reserves..
The Trustees have reviewed the position of the Charity and reflected the present economic condition5 in their
ongoing budgeting process for the current year.
As at the year end, the charity had totsl fund5 of £943,605 (2023 - £981,724) of which restricted funds, held
separately in a dedicated bank account, represented £690,834 {2023 - £690,682)
After making appropriate enquiries, the Trustees have a reasonable expectation that the Chartty has adequate
resources to continue in operational existen￿ for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
• Reserves policy
The Trustees aim to maintain an ongoing reserve within general unrestricted funds of six months of usual
operating costs. At present reserves are in eX￿sS of this and the trustees are considering various strategic
options for the long-term use of some of these ￿ndS to ensure the most effective retum on investments to
secure the future activities of the charity.
• Material Investments pollcy
The level of investments and their location are reviewed at least annually or when any significant income is
re￿ived.
Page 9

LINKS INTERNATIONAL
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Principal risks and uncertainties
The Trustees review their assessment of the major risks to which the Charity is exposed on a regular basis each
year or when circumstances significantly change. if earlier. These risks include the dangers that can arise trom
working in potentially hostile settings. As such, we have developed policies and prO￿dureS to mitigate against
such risks, including dynamic risk assessments, anti-terrorism, fraud and money laundering policies etc. Our
procedures, policies and systems are reviewed at least annually to mitigate against the various risks.
Payments to Trustees
There were no remunerative payments to Trustees,. only expenses incurred by Trustees related to attending
board meetings.
Structure, governance and management
• Constitution
The Charity is established as a charitable incorporated organisation {CIO) and is governed by a constitution, the
current version of which was adopted on 23 August 2016 on the incorporation of the Charity. The Charity is
registered with the Charity Commission for England and Wales.
• Methods of appointment or election of Trustees
The constitution provides that there must be at least three Trustees but does not specify an upper limit on the
size of the Board. In practice, the Charity seeks to operate within the range of six to twelve Trustees at any ts"me.
Appointment of Trustees is govemed by the constitution. Every Twstee is appointed for a term of three years by
way of a resolution pa&sed by the Board. In selecting individuals for appointment as Trustees, the Board has
regard to the skills, knowledge and experience needed for the effective administration of the Charity. The Chief
Executive is responsible for coordinating the induction of new Trustees, together with the Chair. Day-to-day
management of the Charity is delegated to the staff team, via the Chief Executive.
• Organisational structure and declslon-making policies
The govemance of the Charity rests with the Board of Trustees. The Trustees are the persons with the general
control and management of the administration of the Charity. The Trustees carry the overall responsibility for the
Charity including its financial stability and the implementation of its charitable aims and objectives. Strategic
decisions as to the aims, activities, planning and budgets of the Charity a￿ made by the Trustees. The Board
meets at least four ts'mes per year.
• Relatsd party relationships
The Charity has informal connections to Links USA, a Us-based entity, operating under the "Links International"
banner, vthich operates autonomously. Though it is a separate entity, Links USA worf(s in relationship with the
'Head Offi￿. in the UK, holding to Links, vision, mission, ethos and values, following the Charity's methods,
branding and also utilising Links. training resources and operational models. The Charty does not have a trading
subsidiary.
Page 10

LINKS INTERNATIONAL
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Plans for future periods
Links continues to grow in both scope and strength, investing in the development of internal systems, staff
capacity, and regional presence. By enhancing our organisational structures and cultivating a strong, skilled
team. we're laying the groundwork for sustsinable growth and deeper global impact.
A key part of this strategy involves the creation and expansion of regional hubs-designed to extend our work
across continents and provide more localised, responsive support to our global partners.
Current areas of focus include:
strengthening infrastructure to support the rollout of regional offices
Ongoing development of our Africa Regional Hub operations
Research and exploration into potential bases in Latin America and Asia
Scaling up staff training and leadership development
Refining digital systems to improve internal efficiencies and partner engagement
statement of Trustees. responslbllltles
The Trustees are responsible for preparing the Trustees, report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally AC￿pted Accounting
Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for
each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming
resources and application of reSoUr￿s, including its income and expenditu￿, for that period. In preparing these
financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP (FRS 102>.,
make judgments and accounting estimates that are reasonable and prudent.,
state whether applicable U K Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and disclose with reasonable accuraw at any time the financial position of the Charity
and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Constitution. They are also responsible for
safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Disclosure of informatlon to auditors
Each of the persons who are Trustees at the time when this Trustees, report is approved has confirmed that:
so far as that Trustee is aware, there is no relevant audit infomation of which the charity's auditors are
unaware, and
that Trustee has taken all the steps that ought to have b￿n taken as a Trustee in order to be aware of
any relevant audit information and to establish that the charity's auditors are aware of that information.
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LINKS INTERNATIONAL
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Audltors
The auditors, Baldwin Scofield Ltd, have indicated their willingness to continue in offi￿. The designated
Trustees will propose a motion reappointing the auditors at a meets'ng of the Trustees.
Approved by order of the members of the board of Trustees on 6 August 2025 and signed on their behalf by..
P Moore
(Chair of Twstees)
Page 12

LINKS INTERNATIONAL
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF LINKS INTERNATIONAL
Opinlon
We have audited the financial statements of Links International (the 'charity') for the year ended 31 December
2024 which comprise the Statement of financial activities, the Balance sheet. the Statement of cash flows and
the ielated notes, including a summary of significant accounting policies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, (United Kingdom Generally Accepted Accounting practi￿).
The financial statements have been prepared in accordance with Accounting and Reporting by Charities
preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic
of Ireland (FRS 102) in Preferen￿ to the Accounting and Reporting by Charities" Statement of Recommended
Practi￿ issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
This has been done in order for the accounts to provide a true and fair view in accordan￿ with the Generally
AC￿pted Accounting Practs'ce effective for reporting periods beginning on or after 1 January 2015.
In our opinion the financial statements:
give a true and fair view of the stste of the charity'5 affairs as at 31 De￿mber 2024 and of its incoming
resources and application of resources for the year then ended.,
have been properly prepared in accordan￿ with United Kingdom Generally A￿pted Accounting
Practi￿,. and
have been prepared in accordan￿ with the requirements of the Charities Act 2011.
Basis for oplnlon
We conducted our audit in accordance with Intemational Stsndards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit
of the financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the United Kingdom, including the
Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in
accordan￿ with these requirements. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Conclusions relating to going concem
In auditing the financial statements, we have concluded that the Trustees, use of the going con￿rn basis of
accounkn'ng in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that. individually or collectively. may cast signrficant doubt on the charity's ability to continue as a going
cOn￿M for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going con￿rn are described in the
relevant sections of this report.
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LINKS INTERNATIONAL
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF LINKS INTERNATIONAL (CONTINUED)
other information
The other information comprises the information included in the Annual report other than the financial statements
and our Auditors, report thereon. The Trustees are responsible for the other information contained within the
Annual report. Our opinion on the financial statements does not cover the other information and, except to the
extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our
responsibility is to read the other information and, in doing so, consider whether the other information is
materially incon515tent with the financial statements or our knowledge obtained in the course of the audit, or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise to a material misstatement in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports)
Regulations 2008 requires us to report to you if, in our oplnlon:
the information given in the Trustees, ￿pOrt is inconsistent in any material respect with the financial
ststements., or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records and returns- or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Trustees, responsibilities statement, the Trustees are responsible for the
preparation of the financial statements which give a true and fair view, and for such internal control as the
Trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In p￿parIng the financial statements, the Trustees are responsible for assessing the charity's ability to continue
as a going concern, disclosing, as applicable, matters related to going con￿rn and using the going concern
basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no
realistic alternative but to do 50.
Page 14

LINKS INTERNATIONAL
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF LINKS INTERNATIONAL (CONTINUED)
Audltors. responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with
the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assuran￿ about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an Auditor5, report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-complian￿ with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities,
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is
detailed below..
We obtained an understanding of the legal and regulatory frameworks that are applicable to the charitable
incorporated organisation and determined that the most significant are those that relate to the reporting
framework in conformity with the requirements of the Charities Act 2011 and the relevant direct and indirect tax
compliance regulations in the United Kingdom.
We understood how the charitable incorporated organisation is complying with those frameworks by making
enquiries of management to understand how the charitable company maintains and communicates its policies
and procedures in these areas and corroborated this by reviewing supporting documentation and minutes of
meetings of those charged with governan￿.
We assessed the susceptibility of the charity's financial statements to material misstatement, including how fraud
might occur by considering the risk of management override to be a fraud risk. In addition, we considered the
risk of management override by sampling from the entire population of journals, identifying specific transactions
which did not meet our expectations based on specific criteria and investigated these to gain an understanding
and then agree back to source documentation.
Based on this understanding we designed our audit procedures to identify noncompliance with such laws and
regulations. Our procedures involved verifying that material transactions were recorded in Complian￿ with
Financial Reporting Stsndards in conformity with the requirements of the Charities Act 2011.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at.. www.frc.
.uklaudi
or
on5ibili
ies. This description forms part of our
Auditors, report.
Page15

LINKS INTERNATIONAL
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF LINKS INTERNATIONAL (CONTINUED)
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the
charity's trustees those matters we are required to state to them in an Auditors, report and for no other purpose.
To the fullest extent permitted by law, we do not ac￿pt or assume responsibility to anyone other than the charity
and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.
Baldwin Scofield Ltd
Chartered Accountants
Statutory auditors
3 Newhouse Business Centre
Old Crawley Road
Horsham
West Sussex
RH12 4RU
6 August 2025
Baldwin Scofield Ltd are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
Page 16

LINKS INTERNATIONAL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Charitable acb-vities
1,411,417
71,879
98,717
13,060
13,841
1,483,296
98,717
13,060
13,841
1,428,970
T4, 740
12,449
9,401
500
Other trading activities
Investments
Other income
Total income
1N11,417
197,497
1,608,914
1,526,060
Expenditure on:
Raising funds
Charitable activities
5,811
229,957
5.811
1,641,222
14,299
1.510.842
1,411,265
Total expendituro
1,411,265
235,768
1,647,033
1.525,141
Net movement in funds
152
(38,2711
138,119)
919
Reconciliation of funds:
Total funds brought forward
Net movement in funds
690,682
152
291.042
138,271)
981,724
138,119)
980,805
919
Total funds carried forward
690.834
252,771
943,605
981,724
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 20 to 34 form part of these financial ststements.
Page 17

LINKS INTERNATIONAL
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Note
Current assets
Debtors
Cash at bank and in hand
14
25,72S
927,214
26,178
964. 508
952.939
990. 686
Current liabilities
Creditors.. amounts falling due within one
year
15
(9,334)
(8,962)
Net current assets
943,605
981. 724
Total assets less current liabilities
943.605
981, 724
Totsl net assets
943,605
981.724
Charity funds
Restricted funds
17
17
690,834
252,771
690, 682
291,042
Unrestricted funds
Total funds
943,605
981, 724
The financial ststements were approved and authorised for issue by the Trustees on 06 August 2025 and signed
on their behalf by..
G Jones
(Treasurer)
The notes on pages 20 to 34 form part of these financial statements.
Page 18

LINKS INTERNATIONAL
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Cash flows from operating activities
Net cash used in operating activities
137,294)
(7, 634)
Cash flows from investing activities
Dividends, interests and rents from investments
9.401
Net cash provided by investing activities
9A01
Cash flows from financing activities
Net cash provided by financing activities
Change in cash and cash equlvalents in the year
Cash and cash equivalents at the beginning of the year
(37,294)
964,508
1.767
962, 741
Cash and cash equlvalents at the end of the year
927,214
964, 508
The notes on pages 20 to 34 form part of these financial statements
Page 19

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
General information
The Charity is established as a charitable incorporated organisats.on (CIO) and is governed by a
constitution, the current version of which was adopted on 23 August 2016 on the incorporation of the
Charity. The Charity is ￿gIStered with the Charity Commission for England and Wales.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordan￿ with the Charities SORP (FRS 102)
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial ststements have been prepared to give a 'true and fairf view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true
and fair, view. This departure has involved following the Charities SORP (FRS 102) published in
October 2019 father than the Accounting and Reporting by Charities.. Statement of Recommended
Practice effective from 1 April 2005 which has Sin￿ been withdrawn.
Links International meets the definition of a public benefit entity under FRS 102. Assets and liabilities
are initially recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on estsblishing entitlement, the probability of
receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of
entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to
them (through knowledge of the existence of a valid will and the death of the benefactor) and the
executor is satisfied that the propety in question will not be required to satisfy claims in the estste.
Receipt of a legacy must be recognised when it is probable that it will be received and the fair value
of the amount re￿1Vable, which will generally be the expected cash amount to be distributed to the
Charity, can be reliably measured.
Grants are included in the Statement of financial activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balan￿ sheet. Where income is re￿iVed in advance of entitlement of receipt, its
recognition 15 deferred and induded in creditors as deferred income. Where entitlement occurs
befo￿ income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the b'me the investment
income is receivable.
Page 20

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies (continued)
2.3 Expenditure
Expenditure is recogni5ed once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is prabable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its
charitsble purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the offer
is conditional, such grants being recognised as expenditure when the conditions attaching are
fvlfilled. Grants offered subject to conditions which have not been met at the year end are noted as a
commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity., this is normally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
2.5 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the arTh)unt prepaid net of any trade discounts due.
2.6 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
2.7 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity ants'cipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
Page 21

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies (continued)
2.8 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.9 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity to the fund in respect of the year.
2.10 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
ftjrtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Income from donatlons and legacies
Restricted Unrestrlcted
funds
funds
2024
2024
Total
funds
2024
Donations
Legacies
1,411,417
71,374
505
1.482,791
505
1,411,417
71,879
1,483,296
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Donations
Legacies
1,213,653
78, 648
136,669
1,292,301
136, 669
1,213, 653
215,317
1,428,970
Page 22

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from charitable activities
Unrestrictsd
funds
2024
Total
funds
2024
Income from charitable activities - Administration fees received
98.717
98.717
Unrestricted
funds
2023
Total
funds
2023
Income from charitable activities - Administration fees received
74, 740
74, 740
Income from other trading activities
Income from fundraising events
Unrestricted
funds
2024
Total
funds
2024
Fundraising events
13,060
13,060
Unrestricted
fvnds
2023
Total
funds
2023
Fundraising events
12.449
12,449
Investment income
Unrestricted
funds
2024
Total
funds
2024
Investment income - bank interest
13,841
13,841
Page 23

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Investment income (continued)
Unrestricted
funds
2023
Total
funds
2023
Investment income - bank interest
9.401
9.401
Other incoming resources
Total
funds
2024
Other incoming resources
Unrestricted
funds
2023
Total
funds
2023
Other incoming resources
500
500
Analysls of grants
Grants to
Institutions
2024
Total
funds
2024
Grants to projects
1,411,265
1A11,265
Grants to
Institutions
2023
Total
funds
2023
Grants to projects
1,297.216
1,297,216
Page 24

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysis of expenditure on charitsble activities
Summary by fund type
Restricted Unrestricted
funds
funds
2024
2024
Total
2024
Direct costs of charitable activities
1,411,265
229,957
1,641,222
Restricted Unrestricted
funds
funds
2023
2023
Total
2023
Direct costs of charitable activities
1,297,216
213,626
1,510,842
10. Analysis of expenditure by activities
Actlvltles
undertaken
directty
2024
Grant
funding of
activities
2024
Support
costs
2024
Total
funds
2024
Direct costs
216,348
1,411,265
13,609
1,641,222
Actiwties
undertaken
directly
2023
Grant
funding ol
aGtivities
2023
Support
costs
2023
Total
funds
2023
Direct costs
200,690
1,297,216
12,936
1.510,842
Page 25

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
10. Analysls of expenditure by activities (continued
Analysls of direct costs
Total
funds
2024
Activities
2024
Staff costs
Travel costs
166,752
6,937
4,388
266
575
3,883
2,839
7,683
1,011
2,130
397
166,752
6,937
4,388
266
575
Regional African Coordinator
Other costs
Telephone & broadband
Website fees
Sundry expenses
Office rent and costs
Insurance
Computer and SO￿are costs
Postage
offi￿ equipment maintenance
Photocopier costs
Africa office administration
3.883
2,839
7,683
1,011
2,130
397
241
241
119
19,127
19.127
216,348
216,348
Page 26

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
10. Analysis of expenditure by activities (contlnued)
Analysis of direct costs Icontinued)
Total
funds
2023
Activities
2023
Staff costs
Travel costs
Regional African Coordinator
Other costs
Telephone & broadband
Website fees
Sundry expenses
offi￿ rent and costs
Insuran
Computer and sofvare costs
Postage
Office equipment maintenance
Photocopier costs
Africa office administration
174,079
3, 180
6,287
341
174.079
3,180
6,287
341
477
477
3,295
35
7,312
1,101
1,518
451
616
3,295
35
7,312
1.101
1,518
451
616
119
1,879
119
1,879
200, 690
200,690
Analysis of support costs
Total
funds
2024
Total
funds
2023
Professional fees
13,609
12.936
11. Auditors. remuneratlon
2024
2023
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts
5,650
5,400
Page 27

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
12. Staff costs
2024
2023
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
158,180
6,660
1.912
163.963
7,292
2, 824
166,752
174,079
The average number of persons employed by the Charity during the year was as ft)Ilows'.
2024
2023
No.
Direct charitable activities
Administration
No employee ￿ceiVed remuneration amounting to more than £60,000 in either year.
Joe Gisbey is the chief executive and is paid a salary amounting to £46,665 (2023 - £45,300) plus
pension contribution benefit amounting to £1,213 (2023 - £1,172). Employment expenses relating to
travel costs amounting to a total of £3.772 (2023 - £3,157) were incurred with respect to the chief
executive.
13. Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 December 2024, no Trustee expenses have been inCUr￿d (2023 - £NIL).
14. Debtors
2024
2023
Due within one year
Other debtors
25,725
26,178
25,725
26,178
Page 28

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
15. Creditors.. Amounts falling due within one yoar
2024
2023
Other taxation and social security
Pension fund loan payable
Accruals and deferred income
3,179
505
3,020
542
5,400
5.650
9.334
8,962
16. Financial instruments
2024
2023
Financial assets
Financial assets meaSU￿d at fair value through income and expenditu
927,214
964,508
Financial assets measured at fair value through income and expenditure comprise amounts held in bank
accounts.
Page 29

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
17. Ststement of funds
ststement of funds - current year
Balance at
31
December
2024
Balance at 1
January
2024
Income Expenditure
Unrestricted funds
General Funds - all funds
291,042
197,497
(235,768)
252.771
Restricted funds
Africa
Colombia
35.762
8,481
7.994
25,830
36,288
29,216
10,796
3,044
68,345
19,671
10,183
74,758
106
31,527
16.942
30,336
44.096
3,237
234.070
108,080
93,237
138.292
116,351
148,118
47,820
15,774
2,676
98,645
101,356
36,545
45,359
310
11,833
6,000
73,512
50,674
35,582
281,253
(86,805)
192.565)
(130,773)
(108,995)
{147,913)
168.634
122,544)
(2,162)
(71,384)
(104,520)
(39,067)
{53,161)
(471)
(13,353)
(5,225)
(85,553)
(51.788)
(29,335)
1297.017)
57,037
9.153
15,513
33,186
36,493
8,402
4,026
3.558
95,606
16,507
7,661
66,956
(55)
30,007
17,717
18,295
42.982
9,484
218.306
India
Kenya
Malawi
Mexico
Nepal
Nigeria
Pakistan
Philippines
Sierra Leone
South Africa
Tanzania
Thailand
Togo
Uganda
UK
Other
Generav Worldwide
690,682
1,411,417
(1,411,265)
690.834
Total of funds
981,724
1,608,914
(1,647,033)
943,605
Page 30

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
17. Statement of funds (contlnued)
Statement of funds - prior year
Balan￿ at
31
De￿mber
2023
Balan￿ at
l January
2023
Income Expenditu
Unrestricted funds
General funds - all funds
206.560
312,407
(227, 925)
291,042
Restricted funds
Africa
Columbia
34,Q11
10,438
340
86,183
91,3T9
2, 932
27,187
37,350
110,816
52,251
10.89T
2, 308
84,002
38,041
41,311
6,879
9, 643
6, 000
81,576
79, 025
36,011
198,590
211,272
(85,234)
(93, 336)
(3,272)
(33, 661)
(36, 474)
(102, 089)
(44, 650)
(13,575)
(2, 190)
(73, 959)
(34, 955)
(40,205)
(8,088)
(18, 145)
(2, 040)
(95,081)
(79, 094)
(35, 865)
(273,911)
(221,392)
34,960
8,481
Europe
India
Kenya
Malawi
Mexico
Nepal
Nigeria
Philippines
Sierra Leone
South Africa
Tanzania
Thailand
Togo
Uganda
UK
14,469
24,954
27,561
21,615
13,474
2, 926
9, 628
7,097
73. 652
1.315
40,029
12,982
43,841
44, 165
3, 889
309,394
78,465
7,995
25, 830
36,288
29,216
10,796
3,044
19,671
10,183
74, 758
106
31,527
16,942
30,336
44.096
4.035
234,073
68.345
Other
Generall worldwide
Pakistan
774.245
1,213.653 (1,297,216)
690,682
Total of funds
980. 805
1,526,060 (1,525, 141)
981. 724
Page 31

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
18. Summary of funds
Summary of funds - current year
Balance at
31
December
2024
Balance at 1
January
2024
Income Expenditure
General funds
291,042
690,682
197,497
1,411,417
(235,768)
(1,411,265
252.771
690,834
Restricted funds
981,724
1,608,914
11,647,033)
943,605
Summary of funds - prior year
Balan￿ at
31
De￿rnber
2023
Balance at
l January
2023
Incom8 Expenditure
General funds
Restricted funds
206, 560
774,245
312,407
(227, 925)
1,213,653 (1,29T,216)
291,042
690,682
980. 805
1,526, 060
(1,525, 141)
981,724
19. Analysis of net assets between funds
Analysis of net assets between funds - curront period
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Current assets
Creditors due within one year
690,834
262,105
(9.334)
952.939
19,334)
Total
690,834
252,771
943,605
Page 32

LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
19. Analysis of net assets between funds (contlnued)
Analysis of net assets between funds - prior period
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Current assets
Creditors due within one year
690, 682
300,004
(8, 962)
990,686
(8,962)
Total
690, 682
291,042
981, 724
20. Reconciliation of net movement in funds to net cash flow from operating activltles
2024
2023
Net incomelexpenditure for the period (as per Statement of Financial
Activities)
138,119)
919
Adjustments for:
Dividends. interests and rents from investments
Decrease in debtors
Increase in creditors
(9,401)
434
414
453
372
Net cash used in operating activities
137,294)
(7,634)
21. Analysis of cash and cash equivalents
2024
2023
Cash in hand
927,214
964,508
Total cash and cash equivalents
927,214
964,508
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LINKS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
22. Analysis of changes In net debt
At1
January
2024 Cash flows
At31
Decembor
2024
Cash at bank and in hand
Debt due within 1 year
964,508
(542)
137,294
37
927.214
{505)
963,966
(37,257)
926,709
23. Penslon commltments
The charity operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the charity in an independently administered fund. The pension cost charge
represents contributions payable by the charity to the fund and amounted to £2,824 (2022 - £2,706) An
amount of £542 (2022 - £535} was payable to the fund at the balance sheet date and is included in
creditors.
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